I am currently performing a meta-analysis, and I am using the The Restricted Maximum Likelihood ("REML") method to estimate tau2. However for one of my subgroups (33 studies) I have a tau2 of 0, but an I2 of 81%. I realise they are different measure of heterogeneity Tau2 (Distribution of true effect sizes about the mean) and I2 (proportion of variance that is true (due to differences about effect size)), however I am struggling to understand how none of the heterogeneity can be accounted to true differences - what mathematically has gone on for this to be true. Hope this makes sense, thank you!